Advances received by assessee & adjusted against the sales made to the concerned parties could not be treated as unexplained cash credit under section 68
Set-off and carry forward accumulated loss and unabsorbed depreciation relating to amalgamating company & Condition of minimum level of production
Landmark judgment on admissibility if Capital gains upon Construction of residential house over leasehold Land
Non-compete fees by a non-resident company having no permanent establishment in India was not liable to tax
The Institute of Chartered Accountants of India ( ICAI ) announces the dates of results of CA Final Exams (Old Course & New Course)
If property is not legally occupiable and not occupied then assessee could not be made liable to pay tax on notional rental income
GST : Where assessee filed petition seeking presence of lawyer at time of questioning or examination by GST Authorities, presence of lawyer could not be allowed to assessee
Landmark Judgment : Addition on non-CASS issues is NOT sustainable if AO has not obtained approval from Pr. CIT/CIT for COMPLETE scrutiny
Detention of the vehicle carrying the goods cannot be justified on the ground of non filing of GSTR 3B returns.
Amount in capital Gain Deposit Account Scheme (CGDAS) not utilized fully- Whether taxable or tax free as the wordused is “amount is not utilized wholly or in part”
Requirement for appointment of company secretary for a private limited company – Threshold limit increased from Rs. 5 Crores to Rs. 10 Crores
